Diseño de un Balanced Scorecard como herramienta de gestión, para la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda. Agencia Riobamba

Abstract

The present research proposes to design a Balaced Scorecard as a management tool for the Mushuc Runa Savings and Credit Cooperative Ltda. Through a diagnostic in the strategically areas, which let to improve the governance in order to achieve the organizational objectives, thus have been structured on four chapters. The first chapter refers to the problems, the formulation, boundary and goal setting for conduction this research. In the second chapter is to frame the historical background of the Balanced Scorecard, as the theoretical foundation and the development of the guiding theme; this discusses the different issues that infer in the application of this research topic. In chapter three will be mentioned the research methodology to be applied to get important information with the people involved in the Mushuc Runa Savings and Credit Cooperative Ltda. Through an interview to the manager and a survey to the partners and employees, also field work and observation technique. For thus have required information, enough and essential for the development of the situation assessment of the organization and the design of the BSC. The chapter four is performed, based on information from the situational analysis of the Mushuc Runa Savings and Credit Cooperative Ltda. Riobamba agency to establish the four perspectives of BSC with their objectives, indicators, goals and actions that allow us to develop the strategic map and the Balanced Scorecard. Finally, were established conclusions and specific suggestions.